FAC Explorer

Finding 1056066 (2022-008)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-07-30
Audit: 316214
Organization: Municipality of Anchorage, Alaska (AK)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: Anchorage failed to submit the audit reporting package on time, violating 2 CFR 200.512.
  • Impacted Requirements: All major programs under the Federal Single Audit are affected, risking funding from federal agencies.
  • Recommended Follow-up: Implement controls to ensure timely completion of audits and submission of reports to the Federal Audit Clearinghouse.

Finding Text

Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479622 2022-008
    Material Weakness
  • 479623 2022-008
    Material Weakness
  • 479624 2022-008
    Material Weakness
  • 479625 2022-008
    Material Weakness
  • 479626 2022-008
    Material Weakness
  • 479627 2022-008
    Material Weakness
  • 479628 2022-008
    Material Weakness
  • 479629 2022-008
    Material Weakness
  • 479630 2022-008
    Material Weakness
  • 479631 2022-008
    Material Weakness
  • 479632 2022-008
    Material Weakness
  • 479633 2022-008
    Material Weakness
  • 479634 2022-009
    Material Weakness Repeat
  • 479635 2022-009
    Material Weakness Repeat
  • 479636 2022-009
    Material Weakness Repeat
  • 479637 2022-010
    Significant Deficiency Repeat
  • 479638 2022-010
    Significant Deficiency Repeat
  • 479639 2022-010
    Significant Deficiency Repeat
  • 479640 2022-010
    Significant Deficiency Repeat
  • 479641 2022-010
    Significant Deficiency Repeat
  • 479642 2022-010
    Significant Deficiency Repeat
  • 479643 2022-010
    Significant Deficiency Repeat
  • 479644 2022-010
    Significant Deficiency Repeat
  • 479645 2022-011
    Material Weakness
  • 479646 2022-012
    Significant Deficiency
  • 479647 2022-012
    Significant Deficiency
  • 479648 2022-013
    Significant Deficiency
  • 479649 2022-013
    Significant Deficiency
  • 479650 2022-013
    Significant Deficiency
  • 1056064 2022-008
    Material Weakness
  • 1056065 2022-008
    Material Weakness
  • 1056067 2022-008
    Material Weakness
  • 1056068 2022-008
    Material Weakness
  • 1056069 2022-008
    Material Weakness
  • 1056070 2022-008
    Material Weakness
  • 1056071 2022-008
    Material Weakness
  • 1056072 2022-008
    Material Weakness
  • 1056073 2022-008
    Material Weakness
  • 1056074 2022-008
    Material Weakness
  • 1056075 2022-008
    Material Weakness
  • 1056076 2022-009
    Material Weakness Repeat
  • 1056077 2022-009
    Material Weakness Repeat
  • 1056078 2022-009
    Material Weakness Repeat
  • 1056079 2022-010
    Significant Deficiency Repeat
  • 1056080 2022-010
    Significant Deficiency Repeat
  • 1056081 2022-010
    Significant Deficiency Repeat
  • 1056082 2022-010
    Significant Deficiency Repeat
  • 1056083 2022-010
    Significant Deficiency Repeat
  • 1056084 2022-010
    Significant Deficiency Repeat
  • 1056085 2022-010
    Significant Deficiency Repeat
  • 1056086 2022-010
    Significant Deficiency Repeat
  • 1056087 2022-011
    Material Weakness
  • 1056088 2022-012
    Significant Deficiency
  • 1056089 2022-012
    Significant Deficiency
  • 1056090 2022-013
    Significant Deficiency
  • 1056091 2022-013
    Significant Deficiency
  • 1056092 2022-013
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $42.92M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $35.89M
21.023 Emergency Rental Assistance Program $10.90M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6.53M
20.507 Federal Transit_formula Grants $5.06M
20.106 Airport Improvement Program $4.56M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $3.79M
20.933 National Infrastructure Investments $3.65M
20.823 Port Infrastructure Development Program (b) $2.23M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.98M
93.575 Child Care and Development Block Grant $1.57M
20.616 National Priority Safety Programs $1.38M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.27M
14.218 Community Development Block Grants/entitlement Grants $960,959
14.275 Housing Trust Fund $689,977
14.239 Home Investment Partnerships Program $651,483
16.738 Edward Byrne Memorial Justice Assistance Grant Program $599,460
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $595,741
16.034 Coronavirus Emergency Supplemental Funding Program $561,990
20.205 Highway Planning and Construction $449,945
16.543 Missing Children's Assistance $409,551
95.001 High Intensity Drug Trafficking Areas Program $400,000
97.067 Homeland Security Grant Program $320,227
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $303,988
20.600 State and Community Highway Safety $297,921
97.042 Emergency Management Performance Grants $258,822
97.056 Port Security Grant Program $256,125
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $251,632
20.500 Federal Transit_capital Investment Grants $251,172
93.069 Public Health Emergency Preparedness $243,830
93.889 National Bioterrorism Hospital Preparedness Program $227,394
93.778 Medical Assistance Program $221,352
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $173,207
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $171,372
15.916 Outdoor Recreation_acquisition, Development and Planning $165,117
15.808 U.s. Geological Survey_ Research and Data Collection $162,876
45.310 Grants to States $141,384
93.558 Temporary Assistance for Needy Families $134,595
93.940 Hiv Prevention Activities_health Department Based $108,923
16.922 Equitable Sharing Program $87,249
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $79,167
10.665 Schools and Roads - Grants to States $75,655
93.136 Injury Prevention and Control Research and State and Community Based Programs $69,373
97.044 Assistance to Firefighters Grant $68,487
14.881 Moving to Work Demonstration Program $59,532
14.195 Section 8 Housing Assistance Payments Program $59,532
10.664 Cooperative Forestry Assistance $55,551
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $52,055
10.935 Urban Agriculture and Innovative Production $31,390
93.103 Food and Drug Administration_research $27,679
14.231 Emergency Solutions Grant Program $23,899
16.607 Bulletproof Vest Partnership Program $23,188
97.039 Hazard Mitigation Grant $13,515
81.086 Conservation Research and Development $10,236
16.320 Services for Trafficking Victims $8,827
15.904 Historic Preservation Fund Grants-in-Aid $3,018
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $2,092